Supreme Court of India
The State of Andhra Pradesh, Etc. v. Modern Proteins Ltd.
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From the headnote
Andhra Pradesh .General Sales Tax Act, 1957-Central Sales Tax Act, 1956-Entry 29 Schedule-I-Section If-Tax liability on groundnut protein flour-Whether groundnut protein flour is deoiled cake within entry 29 of Schedule I-Held, No. The respondent was a dealer under .P. General Sales Tax Act. It was dealing ill groundnut, deoiled cake, edible protein flour and other products. For the assessment year 1977-78, the CTO determined the tax liability under the Central Sales Tax Act at 4 percent on groundnut protein flour.…
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